2005 (8) TMI 240

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....rder per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise, Mumbai, who had confirmed the duty demand of Rs. 37,05,621.25 against M/s. Bunty Foods (I) Pvt. Ltd., and imposed a penalty of equal amount under the provisions of Rule 173Q(1) of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944, hol....

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....ken biscuits. The department has arrived at the percentage of broken biscuits for the entire period in dispute i.e., from October 1992 to March 1997 on the basis of the entries in this register and the percentage of 3.74% has been arrived at. 4. Further, the statement of the Director of M/s. Bunty Foods (I) Pvt. Ltd., is to the effect that the broken/loose/unfinished biscuits are recycled by fi....

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....y the benefit of exemption for captive consumption under Notification No. 67/95. We therefore set aside the duty demand. 5. As regards penalty, we find force in the submission of the ld. Advocate for the appellants that penalty being equal to the duty demand on broken biscuits, the penalty is for non accountal of biscuits and there is no separate penalty for non accountal of sugar syrup. Since ....